Special leave petition dismissed for 621-day delay and on merits; registration under Section 12AA restored from 20 Jan 1997 The SC dismissed the Special Leave Petition for both excessive, unexplained delay (621 days) and on merits, refusing to disturb the HC's decision ...
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Special leave petition dismissed for 621-day delay and on merits; registration under Section 12AA restored from 20 Jan 1997
The SC dismissed the Special Leave Petition for both excessive, unexplained delay (621 days) and on merits, refusing to disturb the HC's decision restoring the assessee's registration under Section 12AA with effect from 20 Jan 1997. The HC had held that unsupported charitable expenditure may attract disallowance but does not justify withdrawal of registration under Section 12AA(3), and directed restoration of registration; the SC found no reason to interfere and upheld that outcome.
There is a gross delay of 621 days in filing the Special Leave Petition which has not been satisfactorily explained by the petitioner. Even otherwise, the Court found "no reason to interfere with the impugned order passed by the High Court." The Special Leave Petition is, therefore, "dismissed on the ground of delay as well as merits." Pending application(s), if any, stand disposed of. The decision rests on procedural deficiency (substantial unexplained delay) and an independent assessment of the merits sufficient to uphold the High Court's order, resulting in denial of relief sought.
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